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Repealed or not in force

The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

88 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. 1Within the limits of any Military Cantonment, and within such distance from those limits as the Loca
  3. 3A drawback of the duty levied under Part IV of this Act on spirits manufactured after the English me
  4. 4No drawback shall be allowed on spirits exported to any port in British India except Aden, or on spirits shipped as stores
  5. 5Any sum remaining due to Government upon the settlement of a bond executed according to the provisio
  6. 6The Chief Revenue Authority may from time to time make rules relative to
  7. 7In the districts in which the poppy is cultivated on account of Government, the Deputy Opium Agents
  8. 8Section 8
  9. 9One-half of all fines levied from persons convicted of the unlawful manufacture of spirits, or of th
  10. 10Section 10
  11. 11Prohibition of unlicensed manufacture of country spirits
  12. 12Spirituous liquors passed from distilleries worked according to the English method, fermented liquors
  13. 13Persons taking out licenses for the wholesale vend of spirituous and fermented liquors as aforesaid
  14. 14Persons taking out licenses for the retail sale of spirituous and fermented liquors as aforesaid sha
  15. 15Section 15
  16. 16All the provisions relating to the sale or possession of fermented liquors contained in the followin
  17. 17Provided that the Local Government may suspend the operation of all the provisions relating to tári
  18. 18Opium shall be supplied to licensed vendors from the Government stores in such manner and at such pr
  19. 19Sale of more than specified quantities of country spirits, &c., prohibited
  20. 20Restriction of sale of ganja and bhang
  21. 21A duty shall be levied on spirits manufactured at distilleries worked according to the English metho
  22. 22Spirituous liquors manufactured at any place in India beyond the limits of British India, shall, on
  23. 23Duty on country spirits manufactured at distilleries established by Collector
  24. 24Whenever a license for the retail sale of country spirits, tári, pachwái, or intoxicating drugs, is
  25. 25The Collector may, with the sanction of the Chief Revenue Authority, let in farm, for any period not
  26. 26The Chief Revenue Authority may prescribe rules
  27. 27When the duties leviable on any of the articles above enumerated are let in farm, the farmer shall b
  28. 28List of licenses granted by farmer to be filed. Restrictions as to grant of licenses
  29. 30Every farmer of Excise revenue may use the same means and processes for the recovery of any arrear o
  30. 31Every person taking out a license for the manufacture of country spirits or for the retail sale of s
  31. 32Unless otherwise especially authorized by the Chief Revenue Authority, licenses for retail sale shal
  32. 33The Chief Revenue Authority may regulate the form and conditions of all licenses granted under this Act
  33. 34The Collector may recall or cancel any license granted under this Act, if the tax or duty therein sp
  34. 35Any licensed retail vendor may surrender his license on giving one month's previous notice to the Co
  35. 36The collection of the revenue arising from the manufacture of spirits, and the sale of spirits and s
  36. 37The Local Government may also appoint a Commissioner or Commissioners for the control and direction
  37. 38Collectors may appoint dároghas, jamadárs, peons, surveyors, gaugers, and other officers, for the co
  38. 39In districts where there are tahsildárs and other local officers for the collection of the land reve
  39. 40Power to regulate supply of tári and intoxicating drugs to licensed vendors
  40. 41The Collector may recover any arrear of tax or duty due on account of any license granted under this Act,
  41. 42Any Excise officer may enter and inspect at any time by day or by night the shop or premises in whic
  42. 43Section 43
  43. 44Any Excise officer above the rank of a jamadár of peons may arrest any person having in his possessi
  44. 45Section 45
  45. 46Police, Customs, and Revenue officers may exercise powers of Excise officers
  46. 47Excise officer to report arrests, &c., and to take person arrested to Magistrate
  47. 48The Collector may issue his warrant for the arrest of any person whom he has reason to believe, eith
  48. 49Collector may issue search-warrant. Special warrant authorising search between sunset and sunrise
  49. 50Whenever any person is arrested, or any articles are seized under the warrant of a Collector, the Co
  50. 51All Police officers are required to aid the Excise officers in the due execution of this Act, upon notice given or request made by such officers
  51. 52Whoever
  52. 53Every proprietor or manager of a licensed distillery constructed and worked after the English method
  53. 54Whoever removes or attempts to remove, from any licensed distillery constructed and worked after the
  54. 55Whoever re-lands, or attempts to re-land, any spirituous liquors shipped for exportation, without a special
  55. 56Section 56
  56. 57Every person licensed to manufacture country spirits or to sell spirituous or fermented liquors or i
  57. 58Every licensed retail vendor, who sells any larger quantity of spirituous or fermented liquors, or i
  58. 59Every person licensed to sell spirituous or fermented liquors, or intoxicating drugs, who permits dr
  59. 60Section 60
  60. 61Whoever wilfully contravenes any rule prescribed by the Chief Revenue Authority for the management o
  61. 62Every person other than a licensed manufacturer who manufactures any country spirits,
  62. 63Every person, other than a licensed manufacturer or vendor, or a person duly authorized to supply li
  63. 64The provisions of the two last preceding sections, so far as they relate to the sale and possession
  64. 65Every person, other than a licensed vendor, who has in his possession a greater quantity of opium th
  65. 66Exception in favour of opium-cultivators, travellers and horse-dealers
  66. 67Every licensed vendor, who sells or offers for sale opium adulterated with any foreign substance, no
  67. 68Every proprietor, farmer, tahsildár, gumáshta, or other manager of land, who authorizes or connives
  68. 69Any Police officer who, without lawful excuse, neglects or refuses to assist as aforesaid, and any
  69. 70Whoever maliciously gives false information against any person as being engaged in the unlawful manu
  70. 71Any Excise officer who without reasonable ground of suspicion, searches or causes to be searched any
  71. 72On Excise officers for delay in reporting arrest, &c., or in carrying person arrested to Magistrate
  72. 73Any Excise officer unlawfully releasing or conniving at the escape of any person arrested under this
  73. 74All fines leviable for offences against this Act, and all seizures of goods liable to confiscation u
  74. 75Procedure in cases other than those of persons sent in custody by a Collector or Excise officer
  75. 76Whenever any person is convicted of an offence against this Act, after having been previously convic
  76. 77Every person imprisoned for an offence under section fifty-nine, sixty-nine, seventy, seventy-one, s
  77. 78All things confiscated under this Act, except opium, shall be disposed of by the Collector by public sale
  78. 79One-half of all fines levied from persons convicted of the unlawful manufacture of spirits, or of th
  79. 80Fines undisposed of to belong to Government
  80. 81Rules respecting manufacture and sale of spirits, &c., in Military Cantonments
  81. 82Mode of making arrest or search within Military Cantonments
  82. 83A drawback of the duty levied under Part IV of this Act on spirits manufactured after the English me
  83. 84No drawback on spirits exported to British Indian ports or shipped as stores
  84. 85Any sum remaining due to Government upon the settlement of a bond executed according to the provisio
  85. 86Section 86
  86. 87In the districts in which the poppy is cultivated on account of Government, the Deputy Opium Agents
  87. 88Legalization of levy of Excise duties in Oudh. Indemnity-clause
  88. 1871] Excise. 217